RE: The tariff classification of auger coils from Italy

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N363918 August 25, 2026 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Tim FitzGerald Falcon Industries, Inc. 180 Commerce Drive Medina, OH 44256 RE: The tariff classification of auger coils from Italy Dear Mr. FitzGerald: In your letter dated July 31, 2026, you requested a tariff classification ruling. Informational material was submitted with your request. The merchandise under consideration is auger coils, also referred to as helicoid flighting, components designed to function as the outer blades for augers requiring further assembly to become a complete auger. You have requested a ruling on five individual models identified under manufacturing codes 367004965, 367004964, 367004876, 062013233, and 367004875. Each model is made of various steel alloys, rolled in the shape of a continuous circular helix, and imported without a center shaft. The models range between 228.6 millimeters (mm) to 530 mm at their outer diameter and can be cut at various lengths. The maximum thickness of the coils ranges between 6 mm to 10 mm on the inner diameter edges and tapers down to a minimum thickness of 3 mm on the outer diameter edges. You suggest that the coils are classifiable under subheading 8431.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Of elevators and conveyors.” We disagree. The merchandise will be imported in coiled material lengths and is not identifiable as a part of a specific machine at the time of importation. For instance, you state that the coils can be used to produce augers used in conveyors, combines, grain carts, or mixing equipment, which are machines of different headings. Because the coils are not suitable for use solely or principally with the machinery of heading 8428, it is not classifiable in heading 8431. Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The Explanatory Notes (ENs) to heading 7326 state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other
than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel can be classified in heading 7326 if it is determined that the item is not more specifically provided for in any other heading of the tariff. The auger coils are not specifically covered elsewhere in the tariff. Accordingly, it is classifiable in heading 7326, HTSUS. The applicable subheading for the auger coils will be 7326.90.8688, HTSUS, which provides for “Other articles of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 2.9 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Matthew Gay at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division